Service tax on amc contract of epabx system

This query is : Resolved 

16 March 2014 payment to AMC contract of Epabx system of telephones is applicable to pay service tax also under reverse charge mechanism and which rate?

17 March 2014 If that AMC includes goods as well then it comes under definition of works contract, in that case Reverse charge is applicable

Proportion:
Service receiver – 50%
Service provider- 50%




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